Business, Management & Accounting Journal (BISMA)
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Comparative Analysis Of The Influence Of Capital Structure, Company Size, And Governance On Company Bankruptcy With Profit Quality As A Moderating Variable In The Period Before The Pandemic And During The Covid-19 Pandemic
Get PDFThis study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refined manufacturing companies. This study uses the purposive sampling method to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews 12. The results show that (1) Capital structure affects the company's bankruptcy in the phase 2015-2018, but not in the phase 2019-2022. (2) The size of the company does not affect the bankruptcy of the company in the phase 2015-2018, but it has an effect in the period 2019-2022 (3) The management, in this case, the ownership of the management, has an effect on the bankruptcy of the company also in 2015. -in phase 2018 and phase 2019-2022 (4) Institutional ownership affects the bankruptcy of the company and in the phases 2015-2018 and 2019-2022 (5) The quality of results does not affect the bankruptcy of the company in the 2015-2018 phase, but it has an effect in the 2019-2022 phase. (6) Earnings quality can slow company size to corporate bankruptcy in both phases, 2015-2018 and 2019-2022. (7) In the phase 2019-2022, the quality of the result can slow down the ownership
The Impact of Covid-19 on The Financial Performance of Property Companies Listed on The Indonesia Stock Exchange (IDX)
Get PDFThe Covid-19 pandemic is an event of increasing outbreaks of respiratory diseases in humans caused by the corona virus globally. COVID-19 first appeared in the city of Wuhan, China on December 31, 2019. The rapid spread of the Covid-19 outbreak has made the government make a number of anticipations to suppress its growth rate, including making policies, especially in the economic sector, namely implementing Social Restrictions (Physical Distancing). This research was conducted to determine whether there is a relationship between the dependent variable, namely the company's financial performance with the independent variable in the form of the impact of Covid-19 that occurs on property companies listed on the Indonesia StockExchange.This research is a type of quantitative research with the aim of examining the impact of Covid-19 on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX). The research sample was selected using the purposive sampling method as many as 53 Property Companies Listed on the Indonesia Stock Exchange for the 2019-2020 period. Data collection is carried out by Documentation techniques. In this study, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Test and Wilcoxon Signed Rank Test